| 电子商务税法原则探析 |
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| 引用本文： | 刘武朝,李明.电子商务税法原则探析[J].衡水学院学报,2002,4(4):21-23. |
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| 作者姓名： | 刘武朝 李明 |
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| 作者单位： | 河北经贸大学,法学院,河北,石家庄,050091 |
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| 摘 要： | 税法基本原则应定位为税收法定原则、税收公平原则、税收效率原则。电子商务环境下 ,上述税法 4项原则也面临相应的挑战 ,在具体内容上必须赋予其新的内容 ,如促进和规范原则、技术中立原则和国家税收主权原则 ,使其能够切实符合电子商务税收需要
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| 关 键 词： | 税收法定原则 税收公平原则 税收效率原则 |
| 文章编号： | 1008-6900(2002)04-0021-03 |
| 修稿时间： | 2002年9月18日 |
Analysis of the Principle of Electronic Commerce Tax Law |
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| LIU Wu-chao,LI Ming.Analysis of the Principle of Electronic Commerce Tax Law[J].Journal of Hengshui University,2002,4(4):21-23. |
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| Authors: | LIU Wu-chao LI Ming |
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| Abstract: | The basic principle of tax law should be positioned to the principle of legal tax,fair tax and efficient tax.Under the electronic commerce environment,the principles of tax laws above also face the same challenge such as principle of improvement and standardization,principle of technology neutrality,and the principle of national tax sovereignty,and we must give it new contents on the concrete contents,and make it be suitable to the electronic commerce revenue. |
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| Keywords: | principle of legal tax principle of fair tax principle of efficient tax |
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